Penalty

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Guidelines

A zero-rated penalty will apply during the grace period, which is from July 10, 2015 to January 10, 2016. Following the grace period, monetary penalty will be issued at level 1.

Non-compliance occurs when a licensee fails to acknowledge receipt of imported goods by electronic means or in the prescribed manner as prescribed in the Customs Sufferance Warehouses Regulations subsection 14(2).